3 years ago

Adquisición de competencias a través de juegos serios en el área contable: un análisis empírico

María Sol Calabor, Araceli Mora, Soledad Moya

Publication date: January–June 2018

Source: Revista de Contabilidad, Volume 21, Issue 1

Author(s): María Sol Calabor, Araceli Mora, Soledad Moya

Resumen

El actual sistema de educación superior se basa en un aprendizaje activo por parte del estudiante enfocado al desarrollo de competencias genéricas y específicas. En este contexto muchos autores defienden el uso de simulaciones que favorezcan dicho aprendizaje y, los denominados «juegos serios» (serious games [SG]) se adaptan a este reto. Sin embargo, el empuje que cabría esperar por el desarrollo de las nuevas tecnologías y de la llegada de los denominados «nativos digitales» a las aulas no es coherente ni con su grado de implantación ni con la escasa investigación desarrollada sobre la efectividad de su uso. Los objetivos de este estudio son describir una experiencia docente de implantación de un SG en el ámbito universitario de una materia de contabilidad de gestión y evaluar la adquisición de competencias tanto genéricas como específicas previamente definidas como objetivo de dicha materia, mediante el análisis de la percepción de los estudiantes. Se utilizan dos cuestionaros pre- y postactividad, y se concluye que, a priori, no parecen existir barreras ni tecnológicas ni demográficas para su utilización. Adicionalmente, los estudiantes perciben que el SG contribuye significativamente a la adquisición de las competencias. Observamos también de manera directa que se fomenta el trabajo en equipo. Este trabajo contribuye a la escasa investigación empírica sobre el uso y la potencialidad de los SG como instrumentos efectivos de aprendizaje, concretamente en el ámbito de la enseñanza universitaria en el área de gestión.

Abstract

Higher Education is currently based on learning processes where students play an active role and that are focused on the development of generic and specific competencies. In this context, many authors support the use of simulations that promote this active learning and, the serious games (SG) concurs with this challenge. However, the development that would be expected of these tools due to technology and to the incoming digital natives into the classroom is not consistent with its implementation degree or with the scarce research on the subject. The objectives of this study are to describe a teaching experience based on the use of a SG in a Management Control course in higher education and assess the level of previously defined acquisition of competencies, both generic and specific, based on students’ perception. Pre and post-activity questionnaires are employed and we conclude that there are no prior technological or demographic barriers to SGs’ use. Students perceive that SGs contribute significantly to their acquisition of competencies and additional fostering of collaborative work is also observed. This research contributes to the scarce empirical research on the use and potential of SGs as effective learning tools, in particular for management education in higher education environments.

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